This story was originally published on CFO.com. To receive daily news and insights, subscribe to our free daily CFO.com newsletter.

After years of experimentation with hybrid work, companies across the Americas are beginning to toughen up on their return-to-office stance. New data suggests the era of "soft" attendance guidelines is giving way to measurable policies and active enforcement, placing the CFOs in these organizations at the forefront of decisions that carry cost, workforce and real estate implications.

CBRE's 2025 Americas Office Occupier Sentiment Survey, which polled organizations across the Americas, found that employees are averaging just under three days a week in the office, which is closer than ever to employer expectations. The challenge for all business leaders, however, still lingers. Organizations face uneven office utilization, rising competition for cost-efficient space and pressure from stakeholders to smoothly implement the process from an employee sentiment perspective.

The report also highlights a major behavioral shift: Attendance policies are not only widespread but are now increasingly tracked. Eighty-five percent of companies now communicate office rules, 69% measure compliance compared with just 45% last year (a 24-point gain, up 53% YoY) and more than one in three take enforcement actions -- a change that adds cost and risk considerations to both capital and operational expenditures.

The most significant shift is the rise of attendance policies. For CFOs, this likely means more resources directed toward compliance systems, HR coordination and workplace analytics, which may require funding and collaboration with the finance team.

Enforcement may also create a new layer of human capital risk. If employees view policies as punitive, companies may see higher turnover and reputational damage. The trade-off may be worth it for some leaders, many of whom may have employees who are currently "job hugging" and are unwilling to leave.

Smaller organizations are furthest along in implementing rules. Nearly half of companies with fewer than 500 employees report enforcing policies, and these firms are the only group with no gap between expected and actual attendance. By contrast, less than a quarter (22%) of the largest firms (10,000+ employees) report enforcement, highlighting how scale complicates execution while also raising questions about whether finance should fund stronger compliance technology or accept inefficiencies as the cost of doing business for a large organization.